Walker & Armstrong, CPAs - Phoenix, Tucson, Carefree



  Randy Ottaway, CPA



Randall L. Ottaway, CPA


Audit partner Randy Ottaway offers considerable expertise in not-for-profit and governmental accounting and OMB Circular A-133 compliance audits.

Randy meets all “Yellow Book” audit requirements (Generally Accepted Government Auditing Standards [GAGAS]).

Not-for-Profit Experience

  • Trade organizations

  • Foundations

  • Charter schools

  • Private industry councils

  • Health and welfare organizations

Governmental Experience

  • Counties and municipalities

  • Native American communities and their divisions and enterprises

  • Grant schools

  • Housing authorities

  • Special assessment districts

Industry Experience

  • Golf courses

  • Hospitality and lodging

  • Retail

  • Wholesale distribution


Compliance Auditing and Preparation for Single Audit


Randy holds a B.S. Degree in Accounting from Arizona State University and has been in public accounting since 1984.

Professional Memberships

American Institute of Certified Public Accountants (AICPA)

Arizona Society of Certified Public Accountants (ASCPA)